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MOBIL OIL v. DEP'T OF TREASURY

Docket No. 70388, (Calendar No. 3).

422 Mich. 473 (1985)

373 N.W.2d 730

MOBIL OIL CORPORATION v. DEPARTMENT OF TREASURY

Supreme Court of Michigan.

Decided September 6, 1985.

Attorney(s) appearing for the Case

Dickinson, Wright, Moon, VanDusen & Freeman (by Peter S. Sheldon and Anthony Ilardi, Jr.) for the appellant.

Frank J. Kelley, Attorney General, Louis J. Caruso, Solicitor General, and Richard R. Roesch and Curtis G. Beck, Assistant Attorneys General, for the appellee.

Amici Curiae:

Miller, Canfield, Paddock & Stone (by Samuel J. McKim, III, P.C., and John D. Rayis) for Amoco Production Company; Exxon Company, U.S.A.; Federated Natural Resources Corporation; Gulf Oil Corporation; H.E. Tope, Inc.; Muskegon Development Company; Northern Michigan Exploration Company; Patrick Petroleum Company; Shell Oil Company; and Wolverine Gas and Oil Company, Inc.

BOYLE, J.

This case involves the taxation of oil and gas royalties under Michigan's Single Business Tax Act (SBTA), MCL 208.1 et seq.; MSA 7.558(1) et seq. Petitioner Mobil Oil is an operator-lessee under an oil and gas lease. The lease in question obliges Mobil to give over to the landowner-lessor, either in kind or in money, 1/8 of the gross production from the property.

In computing its taxes for 1976, Mobil did not include the 1/8 of the...

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